Abstract When it comes to relations between Taiwan and the U.S. after WWⅡ, George H. Kerr's role is worthy of mention. He served in Taiwan as U.S. vice-consul from late 1945 to early 1947. Although his tenure lasted only for a year, and his influence on the U.S. government was quite limited, he left a lasting impact on Taiwanese society, which is still felt today when people mention this period. George H. Kerr felt repulsed when he saw what the KMT did in Taiwan, including the Feb. 28 Incident. Because of such incidents, he started to change his stance, suggesting that the U.S. government should refrain from providing any further support to the KMT, and not take a laisser-faire attitude to the KMT's withdrawal to Taiwan. He claimed that Taiwan should have her own autonomous government formedby her people. The KMT establishment was disliked. If allowed to withdraw to Taiwan, it would give communists opportunities to launch an attack, and would put the Pacific situation in danger. Based on the viewpoint mentioned above, George H. Kerr once proposed trusteeship as a viable solution. Because of his predisposition to favor an autonomous Taiwan, he was unavoidably linked to this island's claim of independence. In examining George H. Kerr's life, many researchers tend to equate his name to the independence of Taiwan, and to consider that he was pro-Taiwan at the core. But this viewpoint draws some furious objection by other researchers, who think that what George H. Kerr did was merely done with U.S. interests in mind. This essay will provide an account of George H. Kerr's first contact with Taiwan. By citing what he saw and heard, we will focus on where derived his "strategic view of Taiwan." In this essay, the author aims to maintain neutrality, assuming neither a pro nor anti- George H. Kerr position, but rather to judge the relations between this historical figure and Taiwan in a critical, objective manner.